中国境外投资的法律保护问题研究
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摘要
我国的境外投资起步较晚、基础薄弱,现在仍处于初级发展阶段。但在十五大“走出去”战略的指引下,近年来我国境外投资发展迅速,境外企业的数量和投资额也增长较快,境外投资逐渐成为我国经济增长的主要推动力。然而,境外投资是一种高风险性投资活动,除正常的商业风险外,境外投资者还要承担不可能完全避免的政治风险。境外投资的这种高风险直接损害和影响着一国的经济利益和市场秩序,有时甚至直接威胁一国的经济安全。因此,中国境外投资的稳定发展需要强有力的法律保护。
目前,我国有关境外投资的国内法是以审批、外汇、财务、税收等方面的管理和限制为主。虽然我国签订和参加了不少双边投资保护协定、多边投资公约,但由于国内法与国际法之间缺乏协调性,众多国际法规范的保护作用未能充分发挥。因此,深入研究中国境外投资法律保护问题,对构建完整、高效的中国境外投资法律保护机制具有重要的理论意义;对解决我国境外投资中遇到的法律问题、促进中国境外投资的发展以及维护中国的经济利益具有重要的实际意义。
本文除引言和结论外,共五部分。
第一部分分析对中国境外投资进行法律保护的必要性。首先,境外投资在中国经济发展中发挥着重要的作用,表现在;境外投资有利于充分利用国外的自然资源和资金、有利于绕开贸易壁垒来扩大出口,同时也有利于吸收同时代各国发展的优秀成果。其次,与境内投资相比,境外投资者除承担着比国内投资经营者更多的商业风险外,还承担着境外投资的政治风险。因此,必须对境外投资进行有效的法律保护。此外,对境外投资进行法律保护也是国际上的普遍做法。
第二部分为中国境外投资保护的国内法规范。中国现有的境外投资国内法规范主要是关于境外投资审批管理、外汇管理、财务管理和税收管理等方面的内容,保护境外投资的内容相对较少,主要表现在国别投资经营障碍报告制度、实施中国居民(国民)申请启动税务相互协商程序和采取逐步放松境外投资外汇管理的政策。
第三部分为中国境外投资保护的国际法规范。我国与其他国家签订的双边投资保护协定中关于投资者、投资待遇及征收补偿等的规定,避免双重征税协定中关于税收无差别待遇、避免双重征税方法等的规定在保护我国境外投资方面发挥着重要的作用。就多边公约而言,WTO框架内的TRIMs协议、GATS和TRIPS中有关投资的规定,以及《多边投资担保机构公约》也不同程度地发挥作用。
第四部分分析中国境外投资法律保护存在的问题。中国境外投资法律保护存在的问题主要表现在;境外投资的保护性法规本身存在的问题;缺乏境外投资保证制度;国有企业和民营企业境外投资的待遇不一致以及国内法和国际法之间缺乏协调性。
第五部分探讨完善境外投资保护的法律建议。本文从国内法和国际法两个层面提出了如何加强保护的具体建议。国内法方面,主要是建立完善的境外投资法律体系、建立境外投资保证制度和加强对民营企业境外投资的保护力度。国际法方面,我国应加强和完善中国境外投资的双边条约建设、充分利用中国境外投资的多边公约。
Overseas investment of China started relatively late, and has weak infrastructure. It is still at the primary stage of development. But under the guidance of "going out" strategy in the 15th National Congress, overseas investment of China has developed rapidly in recent years. The quantity and amount of overseas ventures have grown relatively fast, and overseas investment has gradually become the main propelling force behind China's economic growth. However, overseas investment is one kind of high-risk activity. In addition to normal commercial risks, overseas investors also need to undertake the political risk which may not be completely avoided. The high-risk of overseas investment directly damages and affects the economic interests and market order of the nation, sometimes even directly threatens the country's economic security. Therefore, the stable development of China's overseas investment needs powerful legal protection.
At present, the Chinese domestic law, which is related to the overseas investment, is mainly focused on management and restrict in the aspects of approval, foreign exchange, finance, taxation and so on. China signed and participated a number of bilateral agreements on investment protection and multilateral investment conventions. However, due to lack of coordination between domestic law and international law, numerous international legal regulations could not play protective function completely. Therefore, making a thorough study on legal protection of Chinese overseas investment not only has important theoretical significance on building a complete, efficient mechanism for legal protection of China's overseas investment but also has great practical significance on solving the legal problems encountered, promoting development and maintaining China's economic interests.
Apart from the introduction and the conclusion, the thesis includes five parts.
The first part analyzes the necessity of legal protection of China's overseas investment. Firstly, overseas investment, which contributes to make full use of natural resources and capital from abroad and bypass trade barriers to expand exportation, has played an important role in China's economic development. Simultaneously, it conducives to absorb the outstanding achievements from contemporary nations. Secondly, compared to domestic investment, overseas investors still undertake political risk besides more commercial risk. Therefore, the effective legal protection for overseas investment is necessary. In addition, legal protection for overseas investment is a universal practice in the world.
The second part discusses the domestic law related to protection of China's overseas investment. China's current domestic laws related to overseas investment are mainly focused on management such as overseas investment approval, foreign exchange management, financial management and other aspects of tax administration, not the protection. The provisions which aims to protect mainly embodies as follows: the investment barrier reporting system, applying for starting the tax consultation procedure and relaxing foreign exchange management policy.
The third part discusses the international law related to protection of China's overseas investment. With respect to bilateral agreement, the provisions on investor and investment treatment, expropriation in the bilateral investment protection agreement, tax on non-discriminatory treatment and avoidance of double taxation in double taxation agreement played an important role in protection of overseas investment. As far as the multilateral agreement is concerned, the provisions on investor of TRIMs Agreement, GATS and TRIPS, as well as Multilateral Investment Guarantee Agency Convention can also provide protections to some extent.
The fourth part analyzes the defects existing in the current legal system of Chinese overseas investment. It contains the problems of existing in the overseas investment protective regulations, lacking of overseas investment guarantee system, differences investment treatment between the state-owned enterprise and the privately operated enterprise as well as lacking of coordination between domestic law and the international law.
The fifth part explores proposals to improve the legal protection of overseas investment. At national level, we should establish the perfect legal system for overseas investment and overseas investment guarantee system, and reinforce the protection to private enterprises overseas investment. At the international level, we should strengthen and improve the bilateral investment treaty construction and make full use of the multilateral investment convention.
目前,我国有关境外投资的国内法是以审批、外汇、财务、税收等方面的管理和限制为主。虽然我国签订和参加了不少双边投资保护协定、多边投资公约,但由于国内法与国际法之间缺乏协调性,众多国际法规范的保护作用未能充分发挥。因此,深入研究中国境外投资法律保护问题,对构建完整、高效的中国境外投资法律保护机制具有重要的理论意义;对解决我国境外投资中遇到的法律问题、促进中国境外投资的发展以及维护中国的经济利益具有重要的实际意义。
本文除引言和结论外,共五部分。
第一部分分析对中国境外投资进行法律保护的必要性。首先,境外投资在中国经济发展中发挥着重要的作用,表现在;境外投资有利于充分利用国外的自然资源和资金、有利于绕开贸易壁垒来扩大出口,同时也有利于吸收同时代各国发展的优秀成果。其次,与境内投资相比,境外投资者除承担着比国内投资经营者更多的商业风险外,还承担着境外投资的政治风险。因此,必须对境外投资进行有效的法律保护。此外,对境外投资进行法律保护也是国际上的普遍做法。
第二部分为中国境外投资保护的国内法规范。中国现有的境外投资国内法规范主要是关于境外投资审批管理、外汇管理、财务管理和税收管理等方面的内容,保护境外投资的内容相对较少,主要表现在国别投资经营障碍报告制度、实施中国居民(国民)申请启动税务相互协商程序和采取逐步放松境外投资外汇管理的政策。
第三部分为中国境外投资保护的国际法规范。我国与其他国家签订的双边投资保护协定中关于投资者、投资待遇及征收补偿等的规定,避免双重征税协定中关于税收无差别待遇、避免双重征税方法等的规定在保护我国境外投资方面发挥着重要的作用。就多边公约而言,WTO框架内的TRIMs协议、GATS和TRIPS中有关投资的规定,以及《多边投资担保机构公约》也不同程度地发挥作用。
第四部分分析中国境外投资法律保护存在的问题。中国境外投资法律保护存在的问题主要表现在;境外投资的保护性法规本身存在的问题;缺乏境外投资保证制度;国有企业和民营企业境外投资的待遇不一致以及国内法和国际法之间缺乏协调性。
第五部分探讨完善境外投资保护的法律建议。本文从国内法和国际法两个层面提出了如何加强保护的具体建议。国内法方面,主要是建立完善的境外投资法律体系、建立境外投资保证制度和加强对民营企业境外投资的保护力度。国际法方面,我国应加强和完善中国境外投资的双边条约建设、充分利用中国境外投资的多边公约。
Overseas investment of China started relatively late, and has weak infrastructure. It is still at the primary stage of development. But under the guidance of "going out" strategy in the 15th National Congress, overseas investment of China has developed rapidly in recent years. The quantity and amount of overseas ventures have grown relatively fast, and overseas investment has gradually become the main propelling force behind China's economic growth. However, overseas investment is one kind of high-risk activity. In addition to normal commercial risks, overseas investors also need to undertake the political risk which may not be completely avoided. The high-risk of overseas investment directly damages and affects the economic interests and market order of the nation, sometimes even directly threatens the country's economic security. Therefore, the stable development of China's overseas investment needs powerful legal protection.
At present, the Chinese domestic law, which is related to the overseas investment, is mainly focused on management and restrict in the aspects of approval, foreign exchange, finance, taxation and so on. China signed and participated a number of bilateral agreements on investment protection and multilateral investment conventions. However, due to lack of coordination between domestic law and international law, numerous international legal regulations could not play protective function completely. Therefore, making a thorough study on legal protection of Chinese overseas investment not only has important theoretical significance on building a complete, efficient mechanism for legal protection of China's overseas investment but also has great practical significance on solving the legal problems encountered, promoting development and maintaining China's economic interests.
Apart from the introduction and the conclusion, the thesis includes five parts.
The first part analyzes the necessity of legal protection of China's overseas investment. Firstly, overseas investment, which contributes to make full use of natural resources and capital from abroad and bypass trade barriers to expand exportation, has played an important role in China's economic development. Simultaneously, it conducives to absorb the outstanding achievements from contemporary nations. Secondly, compared to domestic investment, overseas investors still undertake political risk besides more commercial risk. Therefore, the effective legal protection for overseas investment is necessary. In addition, legal protection for overseas investment is a universal practice in the world.
The second part discusses the domestic law related to protection of China's overseas investment. China's current domestic laws related to overseas investment are mainly focused on management such as overseas investment approval, foreign exchange management, financial management and other aspects of tax administration, not the protection. The provisions which aims to protect mainly embodies as follows: the investment barrier reporting system, applying for starting the tax consultation procedure and relaxing foreign exchange management policy.
The third part discusses the international law related to protection of China's overseas investment. With respect to bilateral agreement, the provisions on investor and investment treatment, expropriation in the bilateral investment protection agreement, tax on non-discriminatory treatment and avoidance of double taxation in double taxation agreement played an important role in protection of overseas investment. As far as the multilateral agreement is concerned, the provisions on investor of TRIMs Agreement, GATS and TRIPS, as well as Multilateral Investment Guarantee Agency Convention can also provide protections to some extent.
The fourth part analyzes the defects existing in the current legal system of Chinese overseas investment. It contains the problems of existing in the overseas investment protective regulations, lacking of overseas investment guarantee system, differences investment treatment between the state-owned enterprise and the privately operated enterprise as well as lacking of coordination between domestic law and the international law.
The fifth part explores proposals to improve the legal protection of overseas investment. At national level, we should establish the perfect legal system for overseas investment and overseas investment guarantee system, and reinforce the protection to private enterprises overseas investment. At the international level, we should strengthen and improve the bilateral investment treaty construction and make full use of the multilateral investment convention.
引文
[1]《中华人民共和国政府和法兰西共和国关于相互鼓励和保护投资的协定》第1条第3款。
[2]《中华人民共和国政府和荷兰王国关于相互鼓励和保护投资的协定》第1条第2款。
[3]除法国和荷兰之外,中国与瑞典、德国、比利时-卢森堡经济联盟、芬兰、挪威、意大利、泰国、丹麦、奥地利、新加坡、科威特、英国、瑞士等国家签订的相互鼓励和保护投资的协定中,都把具有中华人民共和国国籍的自然人归在境外投资的主体中。
[4]《中华人民共和国政府和挪威王国政府关于相互保护投资的协定》第7条。
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[2]《中华人民共和国政府和荷兰王国关于相互鼓励和保护投资的协定》第1条第2款。
[3]除法国和荷兰之外,中国与瑞典、德国、比利时-卢森堡经济联盟、芬兰、挪威、意大利、泰国、丹麦、奥地利、新加坡、科威特、英国、瑞士等国家签订的相互鼓励和保护投资的协定中,都把具有中华人民共和国国籍的自然人归在境外投资的主体中。
[4]《中华人民共和国政府和挪威王国政府关于相互保护投资的协定》第7条。
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